§ 42-11133 – Exemption for affordable housing projects; definition
42-11133. Exemption for affordable housing projects; definition A. Property that is used exclusively for affordable rental housing pursuant to section 42 of the internal revenue code or another recorded restrictive covenant imposed by financing for affordable housing and related facilities are exempt from taxation if: 1. The property is owned and operated by, or is […]
§ 42-11108 – Exemption for grounds and buildings owned by agricultural societies
42-11108. Exemption for grounds and buildings owned by agricultural societies The grounds and buildings owned by agricultural societies are exempt from taxation if they are used only for those purposes and are not used or held for profit.
§ 42-11123 – Exemption for animal and poultry feed
42-11123. Exemption for animal and poultry feed Animal and poultry feed, including salts, vitamins and other additives, for animal or poultry consumption is exempt from taxation.
§ 42-11109 – Exemption for religious property; affidavit
42-11109. Exemption for religious property; affidavit A. Property or buildings that are used or held primarily for religious worship, including land, improvements, furniture and equipment, are exempt from taxation if the property is not used or held for profit. B. Within ten days after receiving an initial affidavit of eligibility submitted under section 42-11152 by […]
§ 42-11124 – Exemption for possessory interests for educational or charitable activities
42-11124. Exemption for possessory interests for educational or charitable activities A possessory interest consisting of property or improvements pursuant to a lease from this state or a political subdivision of this state is exempt from taxation if it is used by an association or institution that meets all of the following requirements: 1. The purpose […]
§ 42-11110 – Exemption for cemeteries
42-11110. Exemption for cemeteries A. Cemeteries as defined in section 32-2101 that are set apart and used to inter deceased human beings and historic private burial sites and historic private cemeteries as defined in section 41-511.04 are exempt from taxation. B. The owner of a cemetery, historic private burial site or historic private cemetery shall […]
§ 42-11125 – Exemption for inventory, materials and products
42-11125. Exemption for inventory, materials and products Stocks of raw or unfinished materials, unassembled parts, work in progress or finished products that constitute the inventory of a retailer, wholesaler or manufacturer that is located in this state and that is principally engaged in reselling the materials, parts or products are exempt from taxation.
§ 42-11111 – Exemption for property of widows and widowers and persons with disabilities
42-11111. Exemption for property of widows and widowers and persons with disabilities (L14, Ch. 215, sec. 206) A. The property of widows, widowers and persons with disabilities who are residents of this state is exempt from taxation to the extent allowed by article IX, sections 2, 2.1, 2.2 and 2.3, Constitution of Arizona, and subject […]
§ 42-11111; Version 2 – Exemption for property; widows and widowers; persons with a total and permanent disability; veterans with a disability; definitions
42-11111. Exemption for property; widows and widowers; persons with a total and permanent disability; veterans with a disability; definitions (L22, Ch. 341, sec. 2. Conditionally Eff.) A. The property of widows and widowers, of persons with total and permanent disabilities and of veterans with service or nonservice connected disabilities who are residents of this state […]
§ 42-11112 – Exemption for observatories
42-11112. Exemption for observatories Observatories that are maintained for astronomical research and education for the public welfare and property that is used in the work or maintenance of observatories, including property held in trust, are exempt from taxation if the observatories and other property are used only for those purposes and are not used or […]